International Billing Options

Choose the International Billing Option that Fits Your Business

UPS international billing options give customers the flexibility to bill charges in a way that best suits their business model.  Whichever option you select, you can be assured that UPS will accurately bill your international charges.


  • Charges can be billed to the shipper, receiver, or a third party payor.
  • Charges for international shipping typically include freight, duties, and taxes. 
  • Customers using UPS's automated shipping systems can choose to have the shipping charges billed to one party, and duties and taxes to another.  Or, via the 'Split Duty VAT' (SDV) option, customers can bill the freight and duty to one party and the tax/VAT to another.*


The following are a few of the UPS international billing options customers may choose:

  • Shipper pays shipping costs; receiver pays duties and taxes
  • The Receiver pays all charges (usually known as 'Freight Collect')
  • Shipper pays all charges (also referred to as 'Free Domicile')
  • Shipper pays shipping charges; a third party (could be in another country) pays the duties and taxes**

Unless otherwise indicated, shipping charges are billed to the shipper's UPS Account Number and the consignee or receiver pays duties and taxes.* The UPS paper waybill does not support the SDV billing option.  ** Not all billing options are available to/from all countries.  Please check the appropriate service guide or contact your local UPS office for country specific billing information.

NOTE:  A 'Duties & Tax Forwarding Surcharge' is applied whenever the shipper requests that the duties and taxes be billed to a payor outside the destination country.  The third party's UPS Account Number is required.

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